Empreendedorismo feminino: uma análise dos desafios e das práticas financeiras e contábeis adotadas por micro e pequenas empreendedoras no município de Teresina-Pi

Abstract

Female entrepreneurship has been expanding significantly in recent years as a growing number of women begin to conceptualize, create, and manage their own businesses. In this context, the present study addresses the following central problem: what are the main challenges faced by female entrepreneurs of micro and small enterprises in the municipality of Teresina-PI, and what practices do they adopt in the financial and accounting organization of their businesses? The study aimed to analyze the challenges and the financial and accounting practices adopted by female entrepreneurs in Teresina, with an emphasis on the difficulties faced in the management process. The adopted methodology was qualitative-quantitative, using a digitally elaborated, semi-structured questionnaire, distributed via Google Forms, as the data collection instrument. The link was forwarded through social media (Instagram and WhatsApp) to accessible entrepreneurs, resulting in 44 valid responses, which constituted the sample for this research. The results indicate that, although some of the entrepreneurs adopt financial practices such as monitoring cash flow, using Excel spreadsheets, and some level of financial planning, challenges associated with a lack of training in financial and accounting management, time constraints, and resource scarcity are still frequent. Furthermore, the research highlights the need for more strategic accounting support, as well as the adoption of technological tools that automate processes and make financial and accounting routines more efficient. The study also reinforces the importance of expanding the entrepreneurs' training to strengthen financial organization and promote greater sustainability for their businesses.